Lithuanian tax calculator 2026
Estimate income tax, Sodra contributions and corporate tax for individual activity, MB or UAB. Uses the rates and thresholds published for 2026.
Estimated taxes
€8,765.00
Taxable profit
€30,000.00
Effective rate on profit
29.2%
Set aside from every euro earned
24.3%
- Personal income tax (GPM)
- €3,500.00
- Social insurance (VSD)
- €3,380.40
- Health insurance (PSD)
- €1,884.60
20 % minus the individual-activity tax credit (effective 5–20 %).
12.52 % of 90 % of profit, capped at 43 VDU (99,422 EUR).
6.98 % of 90 % of profit.
Left after taxes and expenses
€21,235.00
- Revenue is within 20 % of the 45,000 EUR VAT registration threshold.
Rules and sources
- VMI — tax law changes from 2026-01-01
- Sodra — contribution rates for the self-employed from 2026-01-01
- Sodra — I run an individual activity
- PwC Tax Summaries — Lithuania corporate taxes
Rules last reviewed 9 Oct 2026
This is an informational estimate based on general rules, not tax advice. It ignores special cases such as other reliefs, non-resident status and mid-year changes. Confirm with VMI, Sodra or an accountant.
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